Alabama Code > Title 40 > Chapter 13 > Article 2 – 1977 Coal and Lignite Severance Tax


§ 40-13-30	Definitions
§ 40-13-31	Levy and collection of excise and privilege tax; amount of tax
§ 40-13-32	Deposit and distribution of proceeds of taxes collected generally
§ 40-13-33	Computation of tonnage severed and distribution of taxes collected where police jurisdictions of municipalities overlap
§ 40-13-34	Inspection of books of persons engaged in severing of coal or lignite; issuance of forms and making of rules, regulations and promulgations by Department of Revenue generally; delinquent penalty
§ 40-13-35	Penalty for violation of provisions of article
§ 40-13-36	Construction of article

Conviction: A judgement of guilt against a criminal defendant.
Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
following: means next after. See Alabama Code 1-1-1
Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
month: means a calendar month. See Alabama Code 1-1-1
Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.